Report on the 2023 Taxonomy Report

After two years of disclosure of information on Taxonomy, many questions arise about the usefulness of this information. This document aims to analyse which are the aspects that, for the time being, may limit the use of this information for decision-making in the market. In order to address these challenges, this first section describes the context in which this regulatory framework arises and its current development.

In this report, EY and Clarity AI have analysed data from 1423 companies (71 Spanish and 1352 European) on how they have reported in 2023 the requirements posed by the taxonomy regulation: eligibility and alignment of the three measurement indicators: revenue, CaPex and OpEx. In addition, the data of Spanish companies are compared with those of the EU.